HomeMy WebLinkAboutMINUTES - 08081995 - C110 SEL EVISED C.110
TO: BOARD OF SUPERVISORS �� '� o �,•
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FROM: Finance Committee CWIa
County
DATE: August 8, 1995
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SUBJECT: MODIFICATION OF POLICE SERVICES TAX POLICY
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
RECOMMENDATION(S):
1. AUTHORIZE the establishment of a one-time police services mitigation fee of$1,000 per lot
on minor subdivisions of four lots or less, effective March 28, 1995, to replace the current
annual tax of$225 per lot. This fee shall not apply to lots with existing occupied homes. The
fee shall be collected when building permits are requested.
2. DIRECT the Sheriff's Department to establish a finding of capital needs pursuant to
Government Code section 65913.8, prior to expending revenue from the mitigation fee.
BACKGROUND/REASON(S) FOR RECOMMENDATION(S):
On May 1, 1995, the Finance Committee considered whether to amend the special police service tax
for every new subdivision in the unincorporated area. Currently, after a required election of the
property owners, a tax of $225 per home per year is assessed plus the costs for the election and
special tax administration.
The Committee determined that minor subdivisions should be treated differently than major
subdivisions of 5 or more lots given the high administrative costs for the revenue return. Subsequent
research indicated that a one-time police services mitigation fee could be charged for capital and
associated maintenance costs and not for financing police service operations. Prior to the
expenditure of such fee revenue, the Sheriff would be required to establish a finding of capital needs
pursuant to Government Code section 65913.8.
CONTINUED ON ATTACHMENT: Y YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR_RECOMMENDATION OF BOARD COMMITTEE
—APPROVE —OTHER
SIGNATURE(S): Tom Torlakson Smith
ACTION OF BOARD ON August 8 , 19 7b APPROVED AS RECOMMENDED,X_OTHER
VOTE OF SUPERVISORS
1 HEREBY CERTIFY THAT THIS IS A
UNANIMOUS(ABSENT 1 TRUE AND CORRECT COPY OF AN
AYES: NOES: ACTION TAKEN AND ENTERED
ABSENT: ABSTAIN, ON MINUTES OF THE BOARD OF
SUPERVISORS ON THE DATE SHOWN.
Copies: Sheriff
Community Development
County Counsel ATTESTED August 8 , 1995
Dick Kerr PHIL BATCHELOR,CLERK OF
County Administrator THE BOARD OF SUPERVISORS
AND COUNTY A MINISTRATOR
BY v ,DEPUTY
Page 2
Staff recommends that a one-time fee of between $1,000 and $1,500 be charged for minor
subdivisions. Discussions with the Sheriff's staff indicates a clear need for capital expenditures
which includes a computer and police vehicle.
The Committee also requested staff to explore whether the cost for the election and annual
administration can be reduced for major subdivisions. Research indicates that a state law change is
required to reduce costs for special tax elections. Moreover, fees for processing development
applications and administering special tax revenues have been established - four years ago by a
private consulting firm - M.S.I. Any adjustments to these fees would require an additional study
and negotiation with developers and taxing agencies.
In view of the small amount of revenue involved with the police services tax, staff recommends that
further study of administrative fees is not warranted at this time.